Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

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....2020(Central), dated 08/10/2020 and Circular No. 13/2020(State) in reference to 137/07/2020(Central), dated 19-10-2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "APGST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). Post issuance of the said clarifications, certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the APGST Act were brought to the notice of the Chief Commissioner, and need to be clarified. 2. The ....

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....cation issued in the G.O. Ms. No. 139 Revenue (CT-II) Department, dated 15.05.2020 (Notification No. 11/2020-Central Tax, dated 21-3-2020) specifies that the IRP/RP, in respect of a corporate debtor, has to take a new registration with effect from the date of appointment. Clarification has been sought whether IRP would be required to take a fresh registration even when they are complying with all the provisions of the GST Law under the registration of Corporate Debtor (earlier GSTIN) i.e. all the GSTR-3Bs have been filed by the Corporate debtor / IRP prior to the period of appointment of IRPs and they have not been defaulted in return filing. i.The notification in the G.O. Ms. No. 139 Revenue (CT-II) Department, dated 15.05.2020 (Notific....

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.... an amendment in the registration form. Changing the authorized signatory is a non- core amendment and does not require approval of tax officer. However, if the previous authorized signatory does not share the credentials with his successor, then the newly appointed person can get his details added through the jurisdictional authority as Primary authorized signatory. ii.The new registration by IRP/RP shall be required only once, and in case of any change in IRP/RP after initial appointment under IBC, it would be deemed to be change of authorized signatory and it would not be considered as a distinct person on every such change after initial appointment. Accordingly, it is clarified that such a change would need only change of authorized ....

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....owers conferred by section 11 of the APGST Act, 2017. The exemption provided in notification issued in the G.O.Ms.No.264, Revenue (CT-II) Department, dated 11.9.2020 (Notification No. 35/2020-Central Tax, dated 03.4.2020) is applicable for section 11 as well. iii. Accordingly, it is clarified that the said requirement of exporting the goods by the merchant exporter within 90 days from the date of issue of tax invoice by the registered supplier gets extended to 30th June, 2020, provided the completion of such 90 days period falls within 20.03.2020 to 29.06.2020. 5. Sub-rule (3) of that rule 45 of APGST Rules requires furnishing of FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker during a q....